https://www.taxtmi.com/caselaws?id=51706 Tariff classification of drive away chassis and three-wheeler vehicles depended on their approved design and passenger-carrying capacity. The approved design from the competent automotive authority, the State transport registration material, and the explanation of the dual seat in the driver's cabin supported treatment as vehicles meant for not more than six persons excluding the driver. The pamphlet's load capacity description did not outweigh this direct evidence. Accordingly, the drive away chassis was classifiable under sub-heading 8706.31 read with 8703.10, and the three-wheeler vehicles under sub-heading 8703.10; classification under sub-heading 8706.21 was rejected. en-us Thu, 12 Dec 2002 00:00:00 +0530 Mon, 27 Sep 2010 17:29:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51706 Tariff classification of drive away chassis and three-wheeler vehicles depended on their approved design and passenger-carrying capacity. The approved design from the competent automotive authority, the State transport registration material, and the explanation of the dual seat in the driver's cabin supported treatment as vehicles meant for not more than six persons excluding the driver. The pamphlet's load capacity description did not outweigh this direct evidence. Accordingly, the drive away chassis was classifiable under sub-heading 8706.31 read with 8703.10, and the three-wheeler vehicles under sub-heading 8703.10; classification under sub-heading 8706.21 was rejected. Case-Laws Central Excise Thu, 12 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51706